Reinstein A, Dery R J
College of Business Administration, Wayne State University, Detroit, MI, USA.
Healthc Financ Manage. 1998 Apr;52(4):52-6.
Two new standards on agreed-upon procedures, issued by the American Institute of Certified Public Accountants, provide healthcare organizations and associated decision makers with new flexibility in acquiring professional accounting services. Effective January 1, 1996, these procedures allow organizations to target the type and volume of services performed by accountants and potentially avoid the time and expense involved in completing a full financial statement audit. As with any other accounting engagement, both the healthcare organization and the accounting firm need to establish what procedures will be conducted, who will be allowed to use the resulting report, and how the procedures will be conducted.
美国注册会计师协会发布的两项关于商定程序的新标准，为医疗保健组织及相关决策者在获取专业会计服务方面提供了新的灵活性。自1996年1月1日起生效，这些程序允许组织针对会计师执行的服务类型和数量进行规划，并有可能避免完成全面财务报表审计所涉及的时间和费用。与任何其他会计业务一样，医疗保健组织和会计师事务所都需要确定将执行哪些程序、谁将被允许使用最终报告以及程序将如何进行。
